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Jul
17

2021 Annual APTC Client Seminar

2021 Client Seminar - Chicago, IL

The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of an in-person meeting for the 2021 Annual APTC Client Seminar.

Save the Dates! October 20-22, 2021 - Omni Chicago Hotel - Chicago, Illinois

THEME -  New Solutions to Old Problems in Uncertain Times

APTC seminars provide an exclusive forum where invited guests can collaborate with nationally known presenters and experienced property tax attorneys to develop strategies to successfully reduce and manage property taxes.

Event Information

This year's seminar will address recent developments and current trends in the areas of property taxation and real estate. We will bring together nationally-known economic, technological, appraisal, and legal experts to provide valuable insight on how to navigate the quickly-changing and often turbulent real estate market in these uncertain times. 

APTC seminars provide an exclusive forum where invited guests can collaborate with nationally known presenters and experienced property tax attorneys to develop strategies to successfully reduce and manage property taxes.

See the Featured Speakers appearing at the 2021 Seminar.


Featured Speakers


Victor V. Anselmo, Esq.

Victor V. Anselmo is a partner in the property tax law firm of Siegel Jennings, Co., LPA. where he is a member of the Executive Board and manages the firm's Ohio practice. Mr. Anselmo concentrates his practice exclusively in the field of property tax law representing commercial taxpayers. He has over 30 years' experience in the field of ad valorem property tax litigation both as a taxpayer representative, and prior to coming to Siegel Jennings, as a representative of numerous school districts in Northeast Ohio. He has handled thousands of ad valorem tax cases at the administrative, trial court and appellate levels. His prior experience includes being a Magistrate in the Cuyahoga County Court of Common Pleas, Division of Domestic Relations and extensive civil litigation experience including several jury verdicts of seven figures.


Economist and Futurist Kiernan "KC" Conway, CCIM, CRE, MAI is the mind trust behind Red Shoe Economics, LLC, an independent economic forecasting and consulting firm furthering KC's mission as The Red Shoe Economist by providing organic research initiatives, reporting and insights on the impact of Economics within the commercial real estate industry. KC is a nationally recognized industry thought leader and Subject Matter Expert with expertise in Macro Economics, Valuations, Ports & Logistics, Banking Regulation, Real Estate Finance, MSA level market monitoring, Environmental Risk Management, Housing Economics and Tax Appeals.

A proud graduate of Emory University with more than 30 years' experience as a lender, credit officer, appraiser, instructor, and economist; KC is recognized for accurately forecasting real estate trends and ever-changing influences on markets all across the United States. With credentials from the CCIM Institute, Counselors of Real Estate and the Appraisal Institute, KC currently serves as Chief Economist of the CCIM Institute and as an Independent Director for Monmouth REIT MNR. 

He is a gifted and prolific speaker having made more than 850 presentations to industry, regulatory and academic organizations in the last decade, and has been published in many national and regional newspapers and journals with frequent contributions to radio and television programming.

KC Conway, MAI, CRE

William R. Emmons, Ph.D

 Bill Emmons is an Economist at the Federal Reserve Bank of St. Louis and President of the St. Louis Gateway Chapter of the National Association for Business Economics (NABE). He conducts research and speaks frequently on topics including the economy, housing and mortgage markets, banking, financial markets, financial regulation, and household financial conditions.

Mr. Emmons received a PhD degree in Finance from the Kellogg School of Management at Northwestern University. He received bachelor's and master's degrees from the University of Illinois at Urbana-Champaign. Mr. Emmons is married with three children.


Brian Grossman is the leader of the Walgreens real estate tax and personal property tax teams. The real estate tax team is responsible for reviewing and appealing (if necessary) the proposed assessments of over 9,200 stores, 18 distribution centers, and the corporate campus. Last year, the personal property tax team filed over 7,800 returns and successfully resolved 49 audits in-house.

Brian has been actively involved in legislation in multiple states. And he is one of the leaders of the Property Tax Retail Roundtable. Walgreens has hosted the Property Tax Retail Roundtable conference for the past three years.

Prior to joining Walgreens, Brian was a partner at a Chicago property tax law firm. During his over 11 years at the law firm, he successfully appealed proposed assessments of various properties including national retail businesses, retail storefronts, hotels, office buildings, industrial warehouses and plants, regional malls, mental health hospitals, apartment buildings, and condominium associations. Brian was a frequent speaker before various property tax groups including IPT, real estate management companies, and condominium associations.

Brian previously was an assistant state's attorney of Cook County, Illinois for over 18 years. His last role was supervisor of the Real Estate Tax Unit where he supervised a team of 14 assistant state's attorneys. They represented the Cook County Assessor, Cook County Board of Review, Cook County Treasurer, and various taxing districts in circuit court and before the Illinois Property Tax Appeal Board.

Brian is a former criminal prosecutor who conducted over 300 bench trials, 38 felony jury trials, and hundreds of contested motions and hearings. He drafted numerous appellate court briefs (both criminal and civil) and argued several appeals before the Illinois Appellate Court. Brian was the first chair (lead attorney) in two felony trial courtrooms and prosecuted more than 20 first degree murder cases.

Brian Grossman

Kieran Jennings, Esq.

J. Kieran Jennings is Managing Partner at Siegel Jennings Co., L.P.A. Previously a Certified Public Accountant (CPA), Kieran focuses his practice on real property taxation and general state and local tax litigation. He has successfully tried cases before administrative boards, tribunals, courts, and appellate courts, including the Ohio Supreme Court. Kieran has experience in managing real property tax appeals throughout the U.S. and Canada and assists clients in due diligence property acquisitions, tax planning, and structured agreements between taxpayers and taxing jurisdictions.

Kieran is the Vice President and a member of the Executive Board of the American Property Tax Counsel (APTC), a national organization of which Siegel Jennings is a founding member. Kieran is also on the Board of Directors for the Northern Ohio Chapter of NAIOP. Kieran regularly conducts seminars and workshops on numerous property tax issues for industry groups like the National Retail Round Table, The Ohio Society of CPAs, Institute for Professionals in Taxation (IPT), International Association of Assessing Officers (IAAO), National Business Institute, and Lorman Education Service.


David is a principal with Lennhoff Real Estate Consulting, LLC, which is officed in Gaithersburg, Maryland. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP, and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute. International presentations have been in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; Seoul, South Korea; and Mexico City, Mexico. He has been a development team member for numerous Appraisal Institute courses and seminars and was editor of its Capitalization Theory and Techniques Study Guide, 3rd ed. He was the lead developer for the Institute's asset allocation course, Fundamentals of Separating Real and Personal Property from Intangible Business Assets, and edited the two accompanying business enterprise value anthologies. He also authored the Small Hotel/Motel Valuation seminar. David is a principal member of the Real Estate Counseling Group of America, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr., PhD. He is a past editor-in-chief of and frequent contributor to The Appraisal Journal, and a past recipient of the Journal's Armstrong/Kahn Award and Swango Award.

David Lennhoff, MAI, SRA, AI-GRS

Andrew Lorms

Andrew Lorms joined Cushman & Wakefield of Ohio, Inc.'s Valuation & Advisory group in January 2004, and is a Senior Director in the Columbus, Ohio. Andrew Lorms is part of the Cushman & Wakefield's Advisory & Valuation Retail Division with his specialty practice focused on single-tenant retail, big box retail and multi-tenant shopping center valuations in various capacities inclusive of mortgage financing and Ad Valorem real estate tax appraisal services.

Work scope includes real estate appraisals, feasibility studies and consulting services for local and national lending institutions, national chain retailers, pension funds and REITs. Mr. Lorms has also played a role in development and ownership of multi-tenant retail shopping centers. Primary responsibilities include site selection, marketing, lease negotiation and coordination of center design and materials.


Mary O'Connor, CMI, ASA, CRE is Partner, Forensics and Valuation Services of Sikich LLP, a national accounting and advisory firm. She has worked exclusively in the field of valuation specializing in business valuation and the appraisal of intangible assets for litigation and corporate transactions with special focus in property tax. She has provided consulting and expert witness testimony in Federal, State and local jurisdictions (including US Tax Court, Delaware Chancery and Property Tax Appeal Boards) nationally and internationally in a wide range of complex property tax cases for hotels, senior living centers, big box stores, manufacturing, theatres, healthcare facilities and agribusiness properties. Prominent tax appeal cases include the Glendale Hilton, the Marriott at LA Live, SHC Half Moon Bay, DFS duty-free shopping at San Francisco Airport, and the Desert Regional Hospital. She speaks frequently about intangible asset valuation in property tax appeal to the IPT and APTC and has commented extensively on the various whitepapers published by the IAAO. She is a Senior Member of the American Society of Appraisers accredited in Business Valuation and is certified by Marshall Valuation Service in the application of Cost Approach methodology. She holds the CMI designation from IPT and is a Counselor of Real Estate (CRE).

Mary O'Connor, ASA

Jim Popp, Esq.

Jim Popp is Managing Partner of Popp Hutcheson and leader of the legislative affairs team.

Jim entered private practice in 1983. Since then, he has significantly impacted the practice of property tax representation across Texas. He pioneered the concept of start-to-finish client representation, including advocacy at the legislative, administrative, litigation, and appellate levels. This approach has greatly improved the quality and efficiency of representation for his clients.

He has drafted numerous items of legislation resulting in over 100 changes to the Texas Tax Code. Perhaps his most significant legislative contribution remains the 1997 amendment adding the equal and uniform remedy to the Tax Code. Other significant legislative contributions include the simultaneous exchange of appraisals, enhanced settlement discussions, truth-in-taxation provisions, rendition provisions, taxpayer rights before the ARB, the attorneys' fee statute and the new equal and uniform remedy statute. These changes have significantly improved taxpayer rights and remedies and immeasurably benefitted Texas property owners.

Jim started his property tax career in 1979 as Counsel to the Ways and Means Committee of the Texas House of Representatives, just as the Legislature was passing the new Property Tax Code. He then served with the Office of General Counsel of the State Property Tax Board during the implementation of the Property Tax Code.

He continues to be a tireless advocate for taxpayer rights at the Legislature and is the founder of the property tax advocacy PAC, Tax Equity Council. Jim is the exclusive Texas member of the American Property Tax Counsel (APTC), a nationwide invitation-only affiliation of 30 property tax law firms with over 100 property tax lawyers.

Jim received his B.A. with Honors, M.P.A. (LBJ School) and J.D. degrees from the University of Texas at Austin. He is a member of Phi Beta Kappa


Member Speakers


Angie Adolph, Esq.

Angie Adolph is a partner in the Baton Rouge office of Kean Miller. She joined the firm in 2011, and practices in the tax and municipal finance groups. Angie represents Louisiana, national, and international clients in a variety of tax and corporate matters. In addition to representing clients before the Louisiana Board of Tax Appeals, the Louisiana Tax commission, and in the Louisiana courts, she has special experience representing taxpayers in property tax incentive negotiations, including Payments in Lieu of Taxes. Angie is the firm's representative to the American Property Tax Counsel, an association of property tax firms with members throughout the United States and in Canada.

Angie also has extensive experience in bond transactions and in the development of Public-Private Partnerships and Cooperative Endeavor Agreements. She is a member of the National Association of Bond Lawyers, board member of the Louisiana Chapter of Women in Public Finance and is listed in the "Red Book" of bond professionals. Prior to joining Kean Miller, Angie practiced in the tax and municipal finance areas for over 15 years with a local law firm.


Wendy Beck Wolansky concentrates her practice in the ad valorem taxation area, where her expertise is in representing property owners throughout the State of Florida before Value Adjustment Boards in administrative appeals challenging the valuation of commercial property including regional malls, anchor department stores, big box stores, hotels, hotel condominium buildings, major office buildings, low income housing tax credit apartment buildings and major apartment buildings, among others.

Wendy Beck Wolansky, Esq.

William Elias, Esq.

Mr. Elias has been recognized in Oklahoma Magazine's Superlawyer Section as one of the top Oklahoma lawyers. Mr. Elias holds an AV Preeminent rating from Martindale Hubbell, the highest professional rating for attorneys. Mr. Elias is the Oklahoma member of the American Property Tax Counsel (APTC), the national association of preeminent law firms practicing in the area of property taxation. Mr. Elias has more than forty years of experience in a wide variety of oil and gas, property tax and commercial litigation matters.

Mr. Elias received a B.A. in Political Science from Oklahoma State University in 1977 and a J.D. with honors from the University of Tulsa in 1981. He is a member of the Oklahoma County Bar Association, the Oklahoma City Mineral Lawyers Society, and the Tax and Mineral Law Sections of the Oklahoma Bar Association.

Mr. Elias is a frequent guest speaker and lecturer on oil and gas and property tax related matters at programs sponsored by the Oklahoma Bar Association, the Mid Continent Oil & Gas Association, the Oklahoma Association of Tax Representatives (OATR), the Institute for Professionals in Taxation (IPT), the Texas Oil & Gas Association and the Oklahoma Independent Petroleum Association (OIPA). In 2007, Mr. Elias received the Distinguished Service Award from the Oklahoma Mid-Continent Oil and Gas Association for outstanding service to the petroleum industry and the Association.

For close to five years, Kathleen represented clients in the State of California (including a number of fortune 500 companies) in all aspects of employment law, from compliance to advice to litigating in state and federal court. Kathleen was a member of a three-person trial team that won a unanimous jury verdict in Los Angeles Superior Court.

Kathleen's practice now encompasses a variety of assessment and property taxation matters for both private and public sector clients throughout Ontario and Canada.

Kathleen represents taxpayers and municipalities before the Assessment Review Board and Superior Courts in valuation disputes for all types of properties including office buildings and industrial properties. She advises clients on all matters relating to assessment and municipal taxation.
Kathleen Poole, Esq.

Drew Raines, Esq.

Drew Raines is exclusively dedicated to the representation of taxpayers through the property tax appeal process. His background in the fine arts allows him to approach the law from a unique perspective and mine previously unexplored possibilities in the seemingly limited world of property tax rules.

Mr. Raines has been involved in Evans Petree's Property Tax Group for about two decades, working his way up from a file clerk to an attorney and partner in the firm. He has also clerked for Chicago property tax firm, Fisk Kart Katz & Regan, Ltd, and has been actively involved in the American Property Tax Counsel for several years.

Mr. Raines graduated from Memphis College of Art in 2007 with a degree in the fine arts, with dual-emphases in photography and printmaking, and a minor in art history. He entered law school at the University of Memphis Cecil C. Humphreys School of Law in the fall of 2008.There he served as President of the Law School Art Review Trustees (LSART), a student organization created to facilitate and manage the law school's art collection and display.

Since joining Evans Petree's Property Tax Group as an attorney in 2011, Mr. Raines has argued many successful appeals of a wide variety of property types before the Tennessee State Board of Equalization, helping Evans Petree earn the highest rate of favorable State Board decisions of any group in Tennessee.

Linda Terrill, Esquire is the current President of the American Property Tax Counsel. She is a partner with the law firm Property Tax Law Group, LLC where she is Co-Chair of the Real & Personal Property Tax Law Section. She has over 30 years of experience in state and local tax issues including real and personal property taxes, sales/use taxes and state income taxes.

Formerly, Ms. Terrill served as the General Counsel for the Kansas Court of Tax Appeals. As a member of the American Property Tax Counsel, she serves as the Chair of the Seminar Committee, Chair of the Marketing Committee and as the representative for the state of Kansas.

She is a frequent speaker and author in the field of property tax and valuation. She served on the national Legal Committee of the International Association of Assessing Officers and was a former President of the Administrative Law Section of the Kansas Bar Association.

Ms. Terrill is a graduate of Kansas University, Washburn University, and Washburn University School of Law. She earned her Master of Law in Taxation from the University of Missouri at Kansas City.
Linda Terrill, Esq.

Bart Wilhoit, Esq.

Bart Wilhoit is an experienced trial attorney with years of practice successfully representing businesses in civil and commercial disputes, state and local tax controversies, eminent domain litigation, tort and commercial litigation and administrative matters. Bart has successfully represented clients in all Arizona state courts including the Superior Courts, Arizona Tax Court and appellate courts.

Bart is licensed to practice in Arizona and Nevada. He is experienced in all phases of litigation, including investigation and evaluation of cases, complex discovery, settlement and alternative dispute resolution, jury and bench trials, arbitrations and appeals. Bart has broad litigation and trial experience in complex commercial litigation matters with an emphasis on valuation related litigation in commercial disputes, contract disputes, state and local tax controversies and all stages of the eminent domain/condemnation process.

Bart takes a pragmatic approach to his clients' matters – considering and evaluating options and potential outcomes from the onset to effectively and efficiently counsel his clients. He is dedicated to providing quality personal and client service, efficient and aggressive representation and dedicated to strong client relationships.

Bart is a graduate of Arizona State University and the UCLA School of Law. A native of Arizona, Bart is married with three children and enjoys all of the outdoor experiences Arizona has to offer. He also enjoys travel and playing music in his band.


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Jan
05

2020 Annual APTC Client Seminar

2020 Client Seminar - Virtual

The American Property Tax Counsel will be holding a VIRTUAL Client Seminar for 2020! 

The 2020 Virtual Seminar concluded in October, but the On-demand recordings of each session are still available through the Virtual platform. If you need to register or have forgotten the access information, please This email address is being protected from spambots. You need JavaScript enabled to view it. for assistance.

Virtual Seminar Presentations

September 17 -
Session I: COVID-19 and Effects on Retail/Office Space
Moderator
: Aaron Vansant, Esq, DonovanFingar, LLC
Speaker: KC Conway, MAI, CRE, Director of Research and Corporate Engagement, University of Alabama, Culverhouse College of Business, AL Center for Real Estate, Chief Economistfor CCIM Institute

September 24 - Session II: COVID-19 and Effects on the Economy
Moderator
: Bart Wilhoit, Esq, Mooney, Wright & Moore, PLLC
Speaker:
William R. Emmons, Ph.D., Federal Reserve Bank of St. Louis

October 1 - Session III: COVID-19 and Effects on Industrial
Moderator
: Michele Whittington, Esq, Morgan Pottinger McGarvey
Speaker
: Rob Vodinelic, MAI, MRICS, Newmark Knight Frank

October 8 - Session IV: COVID-19 and Effects on Centrally Assessed Properties
Moderator
: Bart Wilhoit, Esq, Mooney, Wright & Moore, PLLC
Speaker
: Robert Reilly, CPA, Willamette Management Associates

October 15 - Session V: Distant Cousins: Comparing Real Estate and Business Valuation Rates in a COVID World
Moderator
: Kathleen Poole, Nixon Poole Lackie
Speaker
: Mary O'Connor, ASA; Partner, Forensics and Valuation Services of Sikich LLP

October 21 - Session VI: National Legal Update
Moderator
: Wendy Beck Wolansky, Esq, Rennert Vogel Mandler & Rodriguez. PA
Panelists
: Gilbert Davila, Esq, Popp Hutcheson PLLC
Sharon DiPaolo, Esq, Siegel Jennings
Michele Whittington, Esq, Morgan Pottinger McGarvey

October 22 - Session VII: COVID-19 and Effects on Hospitality
Moderator
: Aaron Vansant, Esq, DonovanFingar, LLC
Speaker
: David Lennhoff, MAI, SRA, AI-GRS, Lennhoff Real Estate Consulting LLC 

APTC seminars provide an exclusive forum where invited guests can collaborate with nationally known presenters and experienced property tax attorneys to develop strategies to successfully reduce and manage property taxes.


Featured Speakers 


KC Conway, MAI, CRE

 K.C. Conway is Director of Research & Corp Engagement at University of AL, Culverhouse College of Commerce - ACRE (AL Ctr. for R.E.). He has 30 years commercial real estate experience (25 private industry; 5 within Federal Reserve system 2005-2010). He has been Chief Appraiser, Env. Risk Manager and Sr. Market Intelligence Officer SunTrust Bank 2014-2017 and Chief Economist Colliers | United States 2010-2014 and author of North American Port, Industrial and Office Outlook reports 2012-2014. Conway was the 2007 recipient of the Appraisal Institute's President's Award; 2009 recipient of "Key Player" Award from the Atlanta Federal Reserve and the 2010 recipient of "Superior Contributions" Award by the FFIEC - Federal Financial Institutions Examination Council. He was CRE Risk Specialty Officer - NY FED during Financial Crisis 2009-2010 and briefed Federal Reserve's Board of Governors & Chairman Bernanke in June 2007 on the coming real estate crisis. Conway is a nationally recognized expert and speaker on a wide range of commercial real estate topics ranging from appraisal and bank regulation to ports and securitization. Areas of specialty include housing, industrial, litigation support, industrial and office real estate, North American ports and land development. He has been an expert witness in such prominent cases as the BCCI/First Atlanta Bank scandal and Crescent Resources bankruptcy and instructor and frequently requested speaker for the Federal Reserve, FDIC, FHLB, State bank commissioners, and numerous academic, professional organizations and industry associations, such as the Appraisal Institute, Counselors of Real Estate, ICSC, NAIOP, NAR, RMA, SIOR, ULI, University of Colorado, UF, Univ. of AL (ACRE) GA Tech, NYU, DePaul University, and University of CT.


Bill Emmons is an Economist at the Federal Reserve Bank of St. Louis and President of the St. Louis Gateway Chapter of the National Association for Business Economics (NABE). He conducts research and speaks frequently on topics including the economy, housing and mortgage markets, banking, financial markets, financial regulation, and household financial conditions.

Mr. Emmons received a PhD degree in Finance from the Kellogg School of Management at Northwestern University. He received bachelor's and master's degrees from the University of Illinois at Urbana-Champaign. Mr. Emmons is married with three children.

William R. Emmons, Ph.D

David Lennhoff, MAI, SRA, AI-GRS

David C. Lennhoff, MAI, SRA, AI-GRS is a principal with Lennhoff Real Estate Consulting, LLC, which is officed in Gaithersburg, Maryland. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP, and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute. International presentations have been in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; Seoul, South Korea; and Mexico City, Mexico. He has been a development team member for numerous Appraisal Institute courses and seminars and was editor of its Capitalization Theory and Techniques Study Guide, 3rd ed. He was the lead developer for the Institute's asset allocation course, Fundamentals of Separating Real and Personal Property from Intangible Business Assets, and edited the two accompanying business enterprise value anthologies. He also authored the Small Hotel/Motel Valuation seminar. David is a principal member of the Real Estate Counseling Group of America, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr., PhD. He is a past editor-in-chief of and frequent contributor to The Appraisal Journal, and a past recipient of the Journal's Armstrong/Kahn Award and Swango Award.


Mary O'Connor, CMI, ASA, CRE is Partner, Forensics and Valuation Services of Sikich LLP, a national accounting and advisory firm. She has worked exclusively in the field of valuation specializing in business valuation and the appraisal of intangible assets for litigation and corporate transactions with special focus in property tax. She has provided consulting and expert witness testimony in Federal, State and local jurisdictions (including US Tax Court, Delaware Chancery and Property Tax Appeal Boards) nationally and internationally in a wide range of complex property tax cases for hotels, senior living centers, big box stores, manufacturing, theatres, healthcare facilities and agribusiness properties. Prominent tax appeal cases include the Glendale Hilton, the Marriott at LA Live, SHC Half Moon Bay, DFS duty-free shopping at San Francisco Airport, and the Desert Regional Hospital. She speaks frequently about intangible asset valuation in property tax appeal to the IPT and APTC and has commented extensively on the various whitepapers published by the IAAO. She is a Senior Member of the American Society of Appraisers accredited in Business Valuation and is certified by Marshall Valuation Service in the application of Cost Approach methodology. She holds the CMI designation from IPT and is a Counselor of Real Estate (CRE).

Mary O'Connor, ASA

Robert Reilly, CPA

Robert Reilly has been a firm managing director at Willamette Management Associates (WMA) for approximately 30 years. WMA is a valuation consulting, forensic analysis, and financial advisory services firm. Before WMA, Robert was a valuation partner for the Deloitte & Touche accounting firm. Robert's practice includes unit valuation and property valuation analyses for property tax planning, compliance, and controversy purposes.

Robert holds a BA degree in economics and an MBA degree in finance, both from Columbia University. He is a certified public accountant, certified management accountant, certified global management accountant, accredited tax advisor, and an enrolled agent (to practice before the IRS). He is accredited in business valuation and certified in financial forensics. He is a chartered financial analyst, certified business appraiser, certified valuation analyst, certified valuation consultant, certified review appraiser, accredited senior appraiser, certified real estate appraiser, and stated-certified general appraiser in Illinois and several other states.

Robert is the co-author of 12 valuation-related textbooks, including Best Practices: Thought Leadership in Valuation, Damages, and Transfer Price Analysis (published by Valuation Products & Services), Guide to Intangible Asset Valuation (published by the American Institute of Certified Public Accountants) and Practical Guide to Bankruptcy Valuation (the second edition published by the American Bankruptcy Institute), and Guide to Property Tax Valuation. He currently serves as a contributing editor for the following professional journals: Construction Accounting and Taxation and Practical Tax Strategies.


Rob Vodinelic joined Newmark Knight Frank in 2017 and currently serves as a Senior Managing Director and Market Leader for the Ohio, Indiana and Kentucky markets for the Valuation & Advisory group. He is also the National Practice Leader for the Industrial/Logistics specialty practice for the V&A group.

Since beginning his career in valuation in 1998, he has worked with clients on a wide variety of property types and has provided valuation analyses on Federal and State Historic Tax Credits, Tax Increment Financing (TIF) arrangements, and a variety of tax abatements. Rob Vodinelic also has significant experience in litigation assignments including the preparation of appraisals and providing expert witness testimony for property tax appeals and bankruptcy proceedings.

Mr. Vodinelic joined Newmark Knight Frank after serving as Senior Managing Director and Regional Leader for Cushman & Wakefield in the Ohio region. His time at Cushman & Wakefield began in 1995 as a Senior Accountant in the Corporate Finance Group in the New York World Headquarters office. In April 1998 he transitioned to Valuation & Advisory until relocating to Ohio in September 2002. At Cushman & Wakefield he was promoted to Director in 2005, Senior Director in 2010, Managing Director in 2014 and then Senior Managing Director in 2017.

With Newmark Knight Frank, Mr. Vodinelic's responsibilities include business development, aggressively recruiting top appraisal professionals, continuing to provide outstanding service to clients, overseeing a team of appraisers within the Ohio, Kentucky and Indiana offices of Newmark Knight Frank, and being the National Practice Leader for the Industrial/Logistics specialty practice. He is also involved with the preparation and review of appraisal reports on a diverse spectrum of property types, and he provides expert witness testimony throughout the state of Ohio.

Rob Vodinelic, MAI, MRICS

Wendy Beck Wolansky, Esq.

Wendy Beck Wolansky concentrates her practice in the ad valorem taxation area, where her expertise is in representing property owners throughout the State of Florida before Value Adjustment Boards in administrative appeals challenging the valuation of commercial property including regional malls, anchor department stores, big box stores, hotels, hotel condominium buildings, major office buildings, low income housing tax credit apartment buildings and major apartment buildings, among others. 


Gilbert D. Davila, CMI, joined Popp Hutcheson in 1998 and has devoted his entire legal career to representing commercial property owners in every aspect of their property tax needs. Gilbert provides a wide range of services to his clients, including advocacy at administrative hearings (ARB's) as well as litigation negotiation and settlement. His current area of concentration is multi-family and low-income housing properties, as well as representing shopping centers, office buildings, mini-storage facilities and freestanding retail. Gilbert is the Chair of the firm's Team Development Committee which focuses on the continuing education needs of team members and enhancing the unique culture of the firm.

Gilbert has become a frequent speaker at professional seminars and conferences across the country. Gilbert also instructs various property tax law courses and is a frequent author of property tax related articles which have been featured in numerous national publications including The National Real Estate Investor, Apartment Finance Today and Affordable Housing Finance. Gilbert is a Registered Senior Property Tax Consultant and is a member of the Texas Association of Property Tax Professionals, the American Property Tax Counsel and several bar associations.

Gilbert was the valedictorian of his graduating class at the high school in his hometown of Hebbronville, Texas. Gilbert received his B.A. from Rice University in 1994. At Rice, Gilbert double majored in English and Managerial Studies and was on the President's Honor Roll. Gilbert received a J.D. from the University of Texas School of Law in 1997 where he was an active member of the Student Recruitment Committee, Hispanic Law Student's Association and Research Editor for the Hispanic Law Journal. Gilbert donates his time and resources to local civic organizations which focus on at-risk youth and is an avid supporter of the arts community in Austin.

Gilbert Davila, CMI, Esq

Sharon DiPaolo, Esq.

Sharon F. DiPaolo is a partner in the property tax law firm of Siegel Jennings, Co., L.P.A. where she is a member of the Executive Board and manages the firm's Pennsylvania practice. Ms. DiPaolo concentrates her law practice exclusively in property tax law representing commercial taxpayers. She has handled thousands of assessment appeals at the administrative, trial court and appellate levels. She handles appeals for commercial property owners throughout Pennsylvania's 67 counties, and also functions as national outside counsel for portfolio clients managing their appeals across the country. Ms. DiPaolo is on the planning committee for Siegel Jennings' Annual Appraisal Summit where Siegel Jennings attorneys gather with some of the best appraisers in the county to discuss a specific appraisal topic; past summits have included hospitality valuation and senior housing valuation.

Siegel Jennings is a Founding Member of the American Property Tax Counsel which, in 2019, celebrated its 25th anniversary. Ms. DiPaolo was the Conference Chair for the American Property Tax Counsel's. 25th Annual Client National Conference. She is the Western Pennsylvania representative the American Property Tax Counsel remains an active member of the organization's national conference committee, which she chaired for six years.


Michele M. Whittington is a Member in the Lexington, Kentucky office of Morgan & Pottinger, where her practice focuses on property taxation and administrative law. She has represented numerous local and national companies in challenging real property tax assessments, personal property tax assessments, and public service company assessments before the Kentucky Department of Revenue, the Kentucky Claims Commission, and various state trial and appellate courts in Kentucky. She has also assisted industry groups in drafting legislation and regulations on tax issues.

Michele is a frequent speaker on state and local tax issues, and has counseled various industry groups on relevant tax issues. She is a member of the Council on State Taxation and the Institute of Professionals in Taxation, and is an affiliate member of the International Association of Assessing Officers. Michele is listed in The Best Lawyers in America for Administrative/Regulatory Law.

Michele serves as a member of the Publications Committee for the Kentucky Bar Association. She currently serves as President of the Alumni Board for Transylvania University in Lexington, Kentucky.

Michele Whittington, Esq

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Jan
01

2019 Annual APTC Client Seminar

2019 Seminar-Chicago
The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of the 2019 Annual APTC Client Seminar.

Save the Dates! October 16-18, 2019 - Omni Chicago Hotel - Chicago, Illinois

APTC seminars provide an exclusive forum where invited guests can collaborate with nationally known presenters and experienced property tax attorneys to develop strategies to successfully reduce and manage property taxes.

 Event Information

This year's seminar will address recent developments and current trends in the areas of property taxation and real estate. We will bring together nationally-known economic, technological, appraisal, and legal experts to provide valuable insight on how to navigate the quickly-changing and often turbulent real estate market.

See the Featured Speakers appearing at the 2019 Seminar.

 Featured Speakers


KC Conway, MAI, CRE

 K.C. Conway is Director of Research & Corp Engagement at University of AL, Culverhouse College of Commerce - ACRE (AL Ctr. for R.E.). He has 30 years commercial real estate experience (25 private industry; 5 within Federal Reserve system 2005-2010). He has been Chief Appraiser, Env. Risk Manager and Sr. Market Intelligence Officer SunTrust Bank 2014-2017 and Chief Economist Colliers | United States 2010-2014 and author of North American Port, Industrial and Office Outlook reports 2012-2014. Conway was the 2007 recipient of the Appraisal Institute's President's Award; 2009 recipient of "Key Player" Award from the Atlanta Federal Reserve and the 2010 recipient of "Superior Contributions" Award by the FFIEC - Federal Financial Institutions Examination Council. He was CRE Risk Specialty Officer - NY FED during Financial Crisis 2009-2010 and briefed Federal Reserve's Board of Governors & Chairman Bernanke in June 2007 on the coming real estate crisis. Conway is a nationally recognized expert and speaker on a wide range of commercial real estate topics ranging from appraisal and bank regulation to ports and securitization. Areas of specialty include housing, industrial, litigation support, industrial and office real estate, North American ports and land development. He has been an expert witness in such prominent cases as the BCCI/First Atlanta Bank scandal and Crescent Resources bankruptcy and instructor and frequently requested speaker for the Federal Reserve, FDIC, FHLB, State bank commissioners, and numerous academic, professional organizations and industry associations, such as the Appraisal Institute, Counselors of Real Estate, ICSC, NAIOP, NAR, RMA, SIOR, ULI, University of Colorado, UF, Univ. of AL (ACRE) GA Tech, NYU, DePaul University, and University of CT.


Bill Emmons is an Assistant Vice President and Economist at the Federal Reserve Bank of St. Louis. He also serves as Lead Economist in the Bank's Center for Household Financial Stability (HFS) and as President of the St. Louis Gateway Chapter of the National Association for Business Economics (NABE). He conducts research and speaks frequently on topics including the economy, housing and mortgage markets, banking, financial markets, financial regulation, and household financial conditions.

Mr. Emmons has been with the St. Louis Fed since 1995. He also serves as an Adjunct Professor of Finance in the Olin Business School at Washington University in St. Louis. Prior to joining the St. Louis Fed and Washington University, he was on the faculty of the Amos Tuck School of Business at Dartmouth College, in Hanover, New Hampshire.

Mr. Emmons received a PhD degree in Finance from the Kellogg School of Management at Northwestern University. He received bachelor's and master's degrees from the University of Illinois at Urbana-Champaign.

Mr. Emmons is married with three children.

William R. Emmons, Ph.D

Todd D. Jones, MBA, MAI, AI-GRS, CRE, FRICS Principal, RealAdvice

An internationally recognized expert, Mr. Jones has provided complex income-producing commercial property valuation, expert testimony, litigation support, ad valorem property tax counseling and representation, appraisal review, investment advice, marketability analysis, and feasibility analysis, including highest and best use analysis for virtually all types of commercial, industrial, residential, and special purpose real estate, on behalf of financial institutions, REIT's, government entities, publicly traded companies, and private concerns since 1985.

As a former President of the Florida Association of Property Tax Professionals, and an inaugural member of the Florida TaxWatch Tax Advisory Council, Mr. Jones regularly addresses the Florida Cabinet, Legislature, and various state agencies on property tax policy and issues impacting taxpayers. The Association successfully collaborated with other influential groups to change the law in Florida affecting how the assessors must develop and support valuations in defending challenged assessments, "leveling the playing field" by lowering the burden of proof for taxpayers in assessment challenges, and requiring the development of uniform rules, policies, and procedures for Value Adjustment Boards across Florida's 67 counties to improve fairness in taxation for all Floridians. In 2011, Mr. Jones served on the Florida Governor's
Tangible Personal Property Taskforce. In 2012, the Florida legislature sought Mr. Jones' counsel on comprehensive property tax reform legislation.

For eight years, Mr. Jones taught the Appraisal Valuation course in the Nathan S. Collier Master of Science in Real Estate (MSRE) degree program at the University of Florida. The UF MSRE program has been consistently ranked in the Top Ten of all university real estate programs in the US and was named the top real estate degree program in the US in 2018. In addition, Mr. Jones taught the appraisal course for the Florida Bankers School for five years. The purpose of the Florida School of Banking (FSB) is to provide bank personnel at the supervisory and officer level the opportunity to increase their knowledge about the banking industry and the economy.


​David C. Lennhoff, MAI, SRA, AI-GRS, is a senior director with Altus Group US, Inc., which is officed in McLean, Virginia. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute, recently in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; and Seoul, South Korea. He has been a development team member for most of the Institute's income capitalization courses and was editor of their Capitalization Theory and Techniques Study Guide (3rd ed.). He also was lead developer for the new asset allocation course, Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets, and editor of the two accompanying business enterprise value anthologies, and he authored the Institute's Small Hotel/Motel Valuation seminar. David is a member of RECGA, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr. Ph.D. He is a past editor-in-chief of and frequent contributor to the Appraisal Journal.

David Lennhoff, MAI, SRA, AI-GRS

Mary O'Connor, ASA

Mary O'Connor, ASA is Partner, Forensics and Valuation Services of Sikich LLP, a national accounting and advisory firm.She has worked exclusively in the field of valuation specializing in business valuation and the appraisal of intangible assets for litigation and corporate transactions with special focus in property tax.She has provided consulting and expert witness testimony in Federal, State and local jurisdictions (including US Tax Court, Delaware Chancery and Property Tax Appeal Boards) nationally and internationally in a wide range of complex property tax cases for hotels, senior living centers, theatres, retail stores, healthcare facilities and agricultural properties.Prominent cases include the Glendale Hilton, the Marriott at LA Live, SHC Half Moon Bay, DFS duty-free shopping at San Francisco Airport and the Desert Regional Hospital in Palm Springs, California. She speaks frequently about intangible asset valuation in property tax appeal to the IPT and APTC and has commented extensively on the various whitepapers published by the IAAO.She is a Senior Member of the American Society of Appraisers accredited in Business Valuation and is certified by Marshall Valuation Service in the application of Cost Approach methodology.


Stephen D. Roach, MAI, SRA, AI-GRS has been an appraiser for over 40 years, and has been a co-owner of Jones, Roach & Caringella, Inc. since 1986. His appraisal assignments have included the valuation of numerous income-producing properties, historical valuations dating back to 1900, numerous partial acquisitions, and other significant and complex assignments throughout the United States. He has extensive deposition and trial testimony experience in matters involving condemnation, construction defects, contract breach, fraud, property tax appeal, appraisal methodology, and many other issues. Mr. Roach holds a Bachelor of Science degree in Real Estate from San Diego State University.

Mr. Roach co-wrote the Appraisal Institute's course on Condemnation Appraising and has done extensive curriculum development and oversight for the Appraisal Institute. He has been published twice in The Appraisal Journal and is a contributing editor to 11 Appraisal Institute books and over 30 courses and seminars. His Appraisal Institute teaching experience includes basic and advanced courses on income capitalization, litigation courses, and over 200 additional courses and seminars that have been presented to over 8,000 participants. He has taught workshops and seminars relating to condemnation law and appraisal practice. In addition to teaching courses throughout the United States, Mr. Roach has taught appraisal courses, seminars, or lectures in Switzerland, Germany, South Korea, Japan, China, and Mexico. Mr. Roach has served as a visiting professor of appraisal theory and practice at the International Center for Land Policy Studies and Training in Taipei, Taiwan since 2004, where his courses have been presented to students from more than 85 countries.

Mr. Roach serves the Appraisal Institute as the chair of the Education Committee, a member of the General Comprehensive Examination Panel, a member of the Editorial Board of the Appraisal Journal, a member of the Body of Knowledge Committee, and as a Trustee of the Appraisal Institute Education and Relief Trust. He formerly served as chair of the International Relations Committee and the Curriculum Subcommittee. Mr. Roach is also a Principal Member of the Real Estate Counseling Group of America.

Stephen D. Roach, MAI, SRA, AI-GRS

David Crapo, Esq.

 David Crapo has extensive litigation experience and has tried hundreds of state and local tax matters before administrative tribunals and state and federal courts in Utah and numerous other states.

David is a frequent speaker on state and local tax issues and has presented at the annual Public Utilities workshop on Ad Valorem Taxation; the National Association of Property Tax Representatives, Transportation, Energy and Communications (NAPTR-TEC) Seminar; the American property Tax Counsel Seminar; and the Lincoln Institute of Land Policy; among others.


Sharon F. DiPaolo is a partner in the property tax law firm of Siegel Jennings, Co., where she is a member of the Executive Board and manages the firm's Pennsylvania practice. Ms. DiPaolo concentrates her practice exclusively in assessment law. She has handled thousands of assessment appeals at the administrative, trial court and appellate levels. She handles appeals for commercial property owners throughout Pennsylvania's 67 counties, and also functions as national outside counsel for portfolio clients managing their appeals across the country.

Ms. DiPaolo is the 2019 Chair of the American Property Tax Counsel's 25th Annual National Conference and is the Western Pennsylvania representative to the organization.

Ms. DiPaolo is a frequent speaker on real estate assessment issues.
Sharon DiPaolo, Esq.

John Garippa, Esq.
John E. Garippa, Esquire is the Past President of the American Property Tax Counsel. He served as President for more than 12 years. Mr. Garippa is a senior partner with the law firm Garippa, Lotz & Giannuario. He has specialized in ad valorem taxation for more than 40 years with an emphasis on complex commercial and industrial valuation litigation. Mr. Garippa has authored and published more than 90 articles in the field of taxation and is a contributing author on two treatises on valuation published by the International Association of Assessing Officers. In 1997, Mr. Garippa was awarded the 1997 Literary Achievement Award from the Institute of Property Taxation. Mr. Garippa has been quoted in The New York Times, The Wall Street Journal, and USA Today.

Garippa, Lotz & Giannuario holds the highest legal designation awarded by Martindale-Hubbell Law Directory and is listed in the Registry of Preeminent Lawyers in the United States. This designation is awarded to fewer than 5% of attorneys nationwide.

Mr. Garippa is a graduate of Rutgers University and Seton Hall University Law School. Mr. Garippa is licensed in New Jersey, Pennsylvania, New York and Maryland.

Ad valorem property tax and assessment counseling and litigation (appeal hearings and trials) are Cris' primary practice areas. For 25 years, he has represented a variety of California taxpayers in equalization proceedings before county assessment appeals boards, the State Board of Equalization, the Superior Court, the Court of Appeal and the California Supreme Court.

Cris' clients include owners of oil and gas fields, shopping centers and anchor department stores, power plants, airport concessions, jet aircraft, port terminals, sanitary landfills, aerospace manufacturing facilities, hotels, entertainment venues and theme parks, golf courses, oil refineries, pipelines, billboards, hospitals and assisted living facilities, manufacturing and food-processing facilities, quarries and service stations. He has also testified before the Los Angeles County Superior Court as an expert witness on property tax matters.

Since 1998, Cris has taught over forty one-day courses on California property taxation to accountants, attorneys, real estate professionals, corporate executives, bank trust officers and property tax agents. He has also published articles on property taxation in National Real Estate Investor, Commercial Property Executive, Western Real Estate Business and Seniors Housing Business, real estate industry publications, Cal-Tax Digest, a publication of the California Taxpayers Association, The Journal of Property Tax Assessment & Administration and Property Tax Alert.

As a member of the California Bar Association's State and Local Tax Committee, Cris helped draft property tax regulations and legislation relating to local equalization procedures and revisions to the Assessors' Handbook which were subsequently adopted by the California State Board of Equalization. In addition, he has organized, chaired and spoken at American Bar Association / Institute for Professionals in Taxation (IPT) Advanced Property Tax Seminars, and at IPT's Annual Conferences and Property Tax Symposiums. Cris received the "Property Tax Article of the Year Award" from IPT in 2012.

Cris is a Director of the California Taxpayers Association and the California member of American Property Tax Counsel. Cris has spoken on property taxation topics before the California Taxpayers Association, Western States Petroleum Association, California Bar Association Tax Section, Los Angeles County Bar Association, and other professional organizations and trade associations.

Cris O'Neall, Esq.

Kathleen Poole, Esq.

For close to five years, Kathleen represented clients in the State of California (including a number of fortune 500 companies) in all aspects of employment law, from compliance to advice to litigating in state and federal court. Kathleen was a member of a three-person trial team that won a unanimous jury verdict in Los Angeles Superior Court.

Kathleen's practice now encompasses a variety of assessment and property taxation matters for both private and public sector clients throughout Ontario and Canada.

Kathleen represents taxpayers and municipalities before the Assessment Review Board and Superior Courts in valuation disputes for all types of properties including office buildings and industrial properties. She advises clients on all matters relating to assessment and municipal taxation.


Linda Terrill, Esquire is the current President of the American Property Tax Counsel. She is a partner with the law firm Property Tax Law Group, LLC where she is Co-Chair of the Real & Personal Property Tax Law Section. She has over 30 years of experience in state and local tax issues including real and personal property taxes, sales/use taxes and state income taxes.

Formerly, Ms. Terrill served as the General Counsel for the Kansas Court of Tax Appeals. As a member of the American Property Tax Counsel, she serves as the Chair of the Seminar Committee, Chair of the Marketing Committee and as the representative for the state of Kansas.

She is a frequent speaker and author in the field of property tax and valuation. She served on the national Legal Committee of the International Association of Assessing Officers and was a former President of the Administrative Law Section of the Kansas Bar Association.

Ms. Terrill is a graduate of Kansas University, Washburn University, and Washburn University School of Law. She earned her Master of Law in Taxation from the University of Missouri at Kansas City.

Linda Terrill, Esq.

Michele Whittington, Esq.

Michele M. Whittington is a Member in the Lexington, Kentucky office of Morgan Pottinger & McGarvey, where her practice focuses on property taxation and administrative law. She has represented numerous local and national companies in challenging real property tax assessments, personal property tax assessments, and public service company assessments before the Kentucky Department of Revenue, the Kentucky Claims Commission, and various state trial and appellate courts in Kentucky. She has also assisted industry groups in drafting legislation and regulations on tax issues.

Michele is a frequent speaker on state and local tax issues, and has counseled various industry groups on relevant tax issues. She is a member of the Council on State Taxation and the Institute of Professionals in Taxation, and is an affiliate member of the International Association of Assessing Officers. Michele is listed in The Best Lawyers in America for Administrative/Regulatory Law.

Michele serves as a member of the Publications Committee for the Kentucky Bar Association. She currently serves as President of the Alumni Board for Transylvania University in Lexington, Kentucky. 


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American Property Tax Counsel

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